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Niskayuna Central School District – Financial Condition (2012M-218)
… The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board … Findings District officials’ appropriation of fund balance in excess of the amount actually available to fund operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Trumansburg Central School District – School Lunch Operations (2015M-171)
… that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the … The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert in Seneca County; and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Otego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… officials did not use any of the available money in the debt service fund to reduce debt service expenditures of approximately $2.5 million per … manner that benefits District residents. Use money in the debt service fund to make debt payments as appropriate. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Opinion 95-9
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … LAW, §217(c): (1) A fire district commissioner who is also an active volunteer firefighter may not be granted … a year of firefighting service may not be granted pursuant to General Municipal Law, §217(c)(v) to active volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 91-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) CONSTITUTIONAL LAW -- Debt Limit …
https://www.osc.ny.gov/legal-opinions/opinion-91-5State Comptroller DiNapoli Releases Municipal & School Audits
… until the Cayuga County Health Department forced the board to submit a plan. In addition, $42,696 in unauthorized … a cost of approximately $20,000), or 9.4 million gallons, is considered unauthorized non-revenue water or lost water. … City Union Free School District – Information Technology (IT) Asset Management (Nassau County) District officials did …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Opinion 2008-1
Whether there would be a conflict of interest if a school board member also served as a board member of a foundation that gifts money to the district
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 2006-7
… to replace vehicles and the service provider’s need for new and different or additional equipment (1980 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 91-17
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Competitive Bidding (cannot … pursuant to the exception to competitive bidding in General Municipal Law, §103(8), under a group purchasing … which are within the definition of "hospital" contained in Public Health Law, §2801(1). You ask whether a county may …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Middletown Employee Charged With Theft
… of Middletown and the Town of Crawford from 2012 to 2019. In addition to allegedly defrauding the municipalities, … his retirement benefit and defraud the pension system in excess of $5,000. McKelevey was a full-time plant operator … a.m. – 8:00 p.m. McKelevey retired from both positions in 2019, and as a result of the inflation of total public …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftComptroller DiNapoli Releases Municipal Audits
… Town of Elmira , City of Lockport and the City of Troy . “In today’s fiscal climate, budget transparency and … that the significant revenue and expenditure projections in the preliminary budget are reasonable. The town’s proposed … that the significant revenue and expenditure projections in the proposed budget appear reasonable. However, city …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… Martin and the New York State Police for their partnership in ensuring justice will be served.” New York State Police … for their commitment to investigating those who prey on the unsuspecting public for their own gain.” In March 2023, the Village of Candor hired an outside …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… Shannon Countryman, 46, was charged with grand larceny in the third degree and forgery in the third degree. “Shannon Countryman allegedly abused her … the signature of the Ambulance Corp.’s board chairman on some of the checks. She allegedly used a majority of the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000Comptroller DiNapoli Releases Municipal Audits
… , Town of Day and the Limestone Volunteer Firemen Inc . “In today’s fiscal climate, budget transparency and … and was unable to make informed financial decisions. In addition, the clerk-treasurer’s records understated the … bidding and when selecting professional service providers. In addition, the board did not provide sufficient oversight …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-464
… Uniform Allowance Payment. Affected Employees Employees in the City University of New York (CUNY) campus security … for a uniform allowance payment to eligible employees. In addition, a memorandum dated April 1, 2013 from Carmelo … employees, agencies must submit the following information on the Time Entry Interface (NPAY502) or the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-464-june-2013-uniform-allowance-paymentState Comptroller DiNapoli Releases Municipal Audits
… did not list 45 of 50 selected assets totaling $36,809. In addition, district officials were unable to locate seven … approved payment for 118 purchases totaling $38,563 made on district credit cards that did not have sufficient supporting documentation. In addition, the board approved payment for 58 fuel credit …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Professional Development - Auditors
… At the Office of the State Comptroller, we are committed to maintaining a positive image of professionalism, … financial and performance auditing. You will also get up-to-date training in technology issues, such as auditing in a … techniques. As part of our team, you will be encouraged to pursue lifelong learning and to seek professional …
https://www.osc.ny.gov/jobs/professional-development-auditorsCity of Glens Falls – Financial Condition (2013M-150)
… of our audit was to review the City’s financial operations for the period January 1, 2010, to December 31, 2012. … The City’s budgeted general fund appropriations for the 2013 fiscal year are approximately $16.7 million. The City’s budgeted water and sewer fund appropriations for the 2013 fiscal year were approximately $3.2 million and …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bethpage Union Free School District , Commack Union … Plainview-Bethpage Central School District . “In an era of limited resources and increased accountability, it’s … keeping procedures could be improved to reduce the risk of leave time being used or paid out for which employees are …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-audits